Communication tool in management accounting
Adapting Jakobson’s (1960) communication model
Bibliographic Data
| ID | 22235340 |
|---|---|
| Authors | Ying Huang (0000-0003-3569-7576, Zhejiang University of Finance and Economics), Ying Sophie Huang (0000-0001-5466-5014), Moeki Nemoto (0000-0002-5504-8285, Zhejiang University, corresponding author) |
| Year | 2022 |
| Volume | 9 |
| Issue | 1 |
| Publication date | 2022-09-16 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Humanities and Social Sciences Communications (JOURNAL) |
| Journal identifiers | ISSN: 2662-9992 • E-ISSN: 2662-9992 |
| Publisher | Springer Science and Business Media LLC (PUBLISHER) |
| DOI | 10.1057/s41599-022-01339-6 |
| OpenAlex | W4296126560 |
| Language | EN |
| Citations received | 2 |
| References cited | 40 |
Cognition is often a problem in management accounting communication. A gap arises between the sender and receiver of management accounting information, leading to miscommunication. A semiotic approach is a practical tool to decrease such miscommunication in management accounting. Jakobson’s communication model helps decrease such miscommunication. This study examines how Jakobson’s communication model is helpful for management accounting communication and our proposed communication model is intended to support management by providing relevant and timely information for planning, controlling, and decision-making. Additionally, our communication model is designed to decrease miscommunication
Accounting information system · Business · Communication source · Communications management · Knowledge management · Linguistics · Management accounting · Models of communication · Semiotics · Telecommunications · Accounting and Organizational Management · Communication · Computer Science · Psychology · Accounting
| Citations per year | 1 |
|---|---|
| Citation span | 2024 - 2025 (2) |
| Highly cited | No |